Search
Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… $215,868 more than the amount the former chief was owed for unused leave accruals upon separating from service absent …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Cuyler – Town Clerk Operations (2017M-207)
… fees collected are deposited within three business days after the total exceeds $250. Ensure that all real property …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Pine Valley Central School District - Financial Management (2019M-35)
… estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is … Payroll and associated employee benefit costs represent a significant portion of the District’s annual expenditures; …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Village of Fultonville – Claims Auditing (2015M-106)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims auditing procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106II.4.B Basis of Accounting – II. New York State Financial Accounting
The State prepares financial statements on three bases of accounting cash modified accrual and accrual
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingJustice Court Fund - Town and Village Court Revenue Report Data Description
… December through November (report months processed in the calendar year) Prior year report months (distribution … pending clarification for final determination) Corrections to prior year distribution Distribution Determination Complex …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … that policies and procedures are clearly communicated to all employees who travel on official business. The individual …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleEthics
… [pdf] -- For best print quality, poster should be printed on 11in. x 17in. paper. Conflicts of Interest of Municipal … Asked Questions [pdf] … Resources and information on ethics for local officials …
https://www.osc.ny.gov/local-government/resources/ethicsRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… of property and transferred proceeds totaling $420,713 to the County. There were no recommendations as a result of …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleCUNY Bulletin No. CU-383
… by International Brotherhood of Teamsters, Local 237, in the following bargaining units: SB, SE, SM, SP, ST, SU, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-383-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-273
… biweekly Dues (Code 231 ) and Agency Shop Fee (Code 220 ) for titles listed below: Title Bargaining Unit Amount Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-273-city-employees-union-local-237-dues-and-agency-shop-feeVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44CUNY Bulletin No. CU-298
… the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentSelected Publications and Reports
… Stress Monitoring System Manual System Basics Research Reports Fiscal Stress Monitoring System - School Districts: … Government Management Guides … Selected Publications and Reports …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsExamples from GASB Statement 34 - Statement of Net Assets
… 103,711,386 73,088,574 176,799,960 15,906,392 Restricted for: Capital projects 11,705,864 ------ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsLong Lake Central School District – Capital Project (2021M-183)
… the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183NYSLRS Fact Sheet
… and March 31, 2012 (4.1% of members) Tier 6 joined on or after April 1, 2012 (62.6% of members) PFRS (as of March 31, … and March 31, 2012 (5.0% of members) Tier 6 joined on or after April 1, 2012 (56.0% of members) *There is no Tier 4 in …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetCUNY Bulletin No. CU-583
… of Teamsters, Local 237 in Bargaining Units SB, SE, SL, SM, SP, SU, SV, SW, SX, and SZ Effective Date(s) … $31.86 SE 9704841 CAMPUS SECURITY ASSISTANT $15.66 $17.25 SL 9792210 CEMENT MASON $43.94 $46.39 SM 9704845 COLLEGE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andTown of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72